音飞储存: 音飞储存董事会审计委员会工作细则（2025年8月修订）

Core Points - The article outlines the establishment and operational guidelines of the Audit Committee of Nanjing Yinfly Storage Equipment (Group) Co., Ltd, aimed at enhancing the board's decision-making and oversight functions [1][2] - The Audit Committee is responsible for reviewing financial information, supervising internal controls, and evaluating both internal and external audit processes [1][3] Section Summaries General Provisions - The Audit Committee is established to strengthen the board's decision-making capabilities and ensure effective supervision of the management team [1] - It operates under the authority of the board and is tasked with auditing financial information and overseeing internal controls [1][2] Composition - The Audit Committee consists of three directors who are not senior management, including two independent directors, one of whom must be a professional accountant [3][4] - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [3][4] Responsibilities and Authority - The main responsibilities include supervising external audit work, evaluating internal audit processes, reviewing financial disclosures, and overseeing internal controls [3][5] - The committee must approve significant financial disclosures and the hiring or firing of external auditors before submission to the board [3][5] Decision-Making Procedures - The Audit Department prepares materials for the committee's decisions, which include evaluations of external auditors and financial reports [8][9] - Meetings are held regularly, with at least four meetings per year, and can be called as needed [9][10] Meeting Rules - Meetings require a two-thirds attendance of committee members and decisions are made by majority vote [9][10] - The committee can invite external experts for professional advice if necessary [10][11] Miscellaneous - The guidelines will take effect upon approval by the shareholders' meeting and will be interpreted by the board [11][11]